Jake McCallum was a deputy sheriff in rural Beecham County, West Virginia until he was wrongfully convicted and sentenced to federal prison. Adding insult to injury, his best friend accused him of committing adultery with his wife. After having lost everything, including his will to live, Jake plans to take his own life ... until his attempt to commit suicide is thwarted by kill-crazy enemies.

In prison Jake befriends a preacher who prophesies that the Holy Ghost, conceived by a virgin like Jesus, has come into the world. At the preacher's behest, Jake takes on a quest to find the Holy Ghost incarnate who most likely is a boy under the age of twelve.

Incarnate, The Third Entity, is a soul-stirring saga telling of one man's sacrifice in defense of a little girl, his battles with natural and supernatural enemies, and his fantastic discovery of the origin of the boy to whom he was drawn and suspects must be the Holy Ghost incarnate.